On January 1,2023 , Jocelyn received her 50 percent profits and capital interest in Adams Street Partnership, in exchange for $2,300 in cash and real property with a $3,300 tax basis secured by a $2,300 nonrecourse mortgage. Adams Street reported a $15,300 loss for its 2023 calendar year. How much loss can Jocelyn deduct, and how much loss must she suspend if she only applies the tax basis loss limitation? On January 1, 2023, Jocelyn received her 50 percent profits and capital interest in Adams Street Partnership, in exchange for $2,300 in cash and real property with a $3,300 tax basis secured by a $2,300 nonrecourse mortgage. Adams Street reported a $15,300 loss for its 2023 calendar year. How much loss can Jocelyn deduct, and how much loss must she suspend if she only applies the tax basis loss limitation